The Investment Trust Fund for Watson County had the following transactions and events during the calendar year 2022: 1. The cities of Turtle Creek and Pineview contributed $150,000 and $100,000 respectively, to an Investment Trust Fund operated by Watson County. 2. Investments totaling $187,500 were purchased. 3. Interest income from the investments during the year totaled $20,000. 4. The fund paid $3,750 to the county for investment management fees. 5. The investments increased in value by $7,500 6. Total income of $25,000 was paid to the two cities. Using the above information, prepare a statement of changes in fiduciary fund net position and a statement of fiduciary fund net position for Watson County for its fiscal year ending December 31, 2022. (Assume that Watson Countys net position at the beginning of the year was zero.) Enter investment earnings in order of magnitude (largest to smallest dollar amounts).